审计委员会召集人财务专业背景与财报质量--基于《上市公司治理准则》的准自然实验  

Financial Professional Background of Audit Committee Convers and Financial Report Quality—Quasi Natural Experiment Based on the Governance Standards of Listed Companies

作　　者：张鹏 ZHANG Peng(School of Economics and Management,Shanghai University of Political Science and Law,Shanghai 201701,China)

机构地区：[1]上海政法学院经济管理学院,上海201701

出　　处：《财经理论与实践》2023年第6期59-68,共10页The Theory and Practice of Finance and Economics

基　　金：国家社科基金青年项目(22CGL020)。

摘　　要：在资本市场快速发展的背景下,提升财务报告质量,提供更有价值的会计信息,成为促进资本市场健康发展的重要任务。以2018年《上市公司治理准则》的颁布为一项准自然实验,将2015—2021年非金融上市公司作为样本,使用双重差分法研究分析审计委员会召集人财务专业背景制度对财务报告质量的影响。结果显示:审计委员会召集人的财务专业背景显著抑制了盈余管理、提高了财务报告披露效率。审计委员会召集人财务专业背景在对财务报告影响的过程中,内部控制、信息不对称程度以及审计委员会信息化专业背景和法律专业背景等因素均发挥作用,并对企业价值产生正向促进作用。As for the rapid development of capital markets,improving the quality of financial reporting and providing more valuable accounting information disclosure has become an important task to promote the development of capital markets.We use the promulgation of the 2018 Code of Governance for Listed Companies as a quasi-natural experiment,and we take non-financial listed companies from 2015 to 2021 as a sample and use DID to study and analyze the impact of the audit committee convener’s financial professional background system on the quality of financial reporting.The results of the study conclude that the financial professional background of audit committee conveners significantly inhibits earnings management and improves the efficiency of financial reporting disclosure.A further mechanism of action study found that the financial professional background of the audit committee convener is influenced by internal control,the degree of information asymmetry,and the information technology professional background and legal professional background of the audit committee in the process of influencing financial reporting,and has an economic effect on enhancing corporate value.

关 键 词：上市公司治理准则 审计委员会召集人 财务专业背景 财务报告质量 

分 类 号：F832.5[经济管理—金融学]